PRINTER'S NO. 1164

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 1080 Session of 1993


        INTRODUCED BY MARKOSEK, KUKOVICH, DURHAM, MERRY, FAJT, SCHEETZ,
           TRELLO, NAILOR AND CLARK, MARCH 29, 1993

        REFERRED TO COMMITTEE ON TRANSPORTATION, MARCH 29, 1993

                                     AN ACT

     1  Amending the act of May 21, 1931 (P.L.149, No.105), entitled, as
     2     amended, "An act imposing a State tax, payable by those
     3     herein defined as distributors, on liquid fuels used or sold
     4     and delivered within the Commonwealth, which are practically,
     5     and commercially suitable for use in internal combustion
     6     engines for the generation of power; providing for the
     7     collection and lien of the tax, and the distribution and use
     8     of the proceeds thereof; requiring such distributors to
     9     secure permits, to file corporate surety bonds and reports,
    10     and to retain certain records; imposing duties on retail
    11     dealers, common carriers, county commissioners, and such
    12     distributors; providing for rewards; imposing certain costs
    13     on counties; conferring powers and imposing duties on certain
    14     State officers and departments; providing for refunds;
    15     imposing penalties; and making an appropriation," further
    16     providing for the use of liquid fuels tax revenues.

    17     The General Assembly of the Commonwealth of Pennsylvania
    18  hereby enacts as follows:
    19     Section 1.  Section 10(a) of the act of May 21, 1931
    20  (P.L.149, No.105), known as The Liquid Fuels Tax Act, amended
    21  July 30, 1975 (P.L.124, No.61), is amended to read:
    22     Section 10.  Disposition and Use of Tax.--(a)  One-half cent
    23  per gallon of the permanent tax collected under the provisions
    24  of this act shall be paid into the Liquid Fuels Tax Fund of the


     1  State Treasury; and such moneys, paid into said fund, are hereby
     2  specifically appropriated for the purposes hereinafter set
     3  forth.
     4     The moneys so paid into the Liquid Fuels Tax Fund, except
     5  those that are refunded as hereinafter provided, shall be paid
     6  to the respective counties of this Commonwealth, less such
     7  amounts as represent the difference between the annual fees
     8  prescribed in sections 709 and 710 of "The Vehicle Code" and
     9  those fees charged pursuant to section 710.1 of "The Vehicle
    10  Code" for annual registration of each motor vehicle operated by
    11  mass transportation systems, on the first day of June and
    12  December of each year, in the ratio that average return made
    13  during the three (3) preceding years to each county bears to the
    14  average amount returned to all counties for the three preceding
    15  years: Provided, That the distribution of tax to the counties
    16  from the Liquid Fuels Tax Fund that is payable the first day of
    17  August, one thousand nine hundred and thirty-one, shall be made
    18  under the provisions of the acts of Assembly repealed by this
    19  act. Such amounts as represent the difference between the annual
    20  fees prescribed in sections 709 and 710 of "The Vehicle Code"
    21  and those fees charged pursuant to section 710.1 of "The Vehicle
    22  Code" shall be paid into the Motor License Fund.
    23     All moneys received by the counties hereunder shall be
    24  deposited and maintained in a special fund designated as the
    25  "County Liquid Fuels Tax Fund" into which no other moneys shall
    26  be deposited and commingled, except in any county which does not
    27  have sufficient money in such special fund to provide for
    28  payments designated in the current annual budget for payment
    29  from such special fund for the purposes of construction,
    30  reconstruction, maintenance and repair of roads, highways [and],
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     1  bridges and curb ramps from a road or highway to provide for
     2  access by individuals with disabilities consistent with Federal
     3  and State law, property damages, compensation of viewers for
     4  services in eminent domain proceedings involving roads, highways
     5  and bridges, and for the construction, reconstruction, operation
     6  and maintenance of publicly owned ferryboat operations, interest
     7  and principal payments on road, bridge or publicly owned
     8  ferryboat operation bonds, or sinking fund charges for such
     9  bonds becoming due within the current calendar year and for the
    10  acquisition, maintenance, repair and operation of traffic signs
    11  and traffic signals, and for the erection and maintenance of
    12  stop and go signal lights, blinkers or other like traffic
    13  control devices. The county, for the purpose of such payments
    14  and such payments only, may borrow and place in such special
    15  fund moneys, not in excess of the liquid fuels tax funds to be
    16  received during the current calendar year, and all such loans
    17  shall be repaid from such special fund before the expiration of
    18  the current calendar year and not thereafter. Moneys so received
    19  and deposited shall be used only for the purpose of
    20  construction, reconstruction, maintenance, and repair of roads,
    21  highways [and], bridges and curb ramps from a road or highway to
    22  provide for access by individuals with disabilities consistent
    23  with Federal and State law, including the payment of property
    24  damage and compensation of viewers for services in eminent
    25  domain proceedings involving such roads, highways and bridges,
    26  now due or hereafter to become due, occasioned by or the
    27  relocation or construction of highways and bridges, and for the
    28  construction, reconstruction, operation and maintenance of
    29  publicly owned ferryboat operations, and for the payment of
    30  interest and sinking fund charges on bonds issued or used for
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     1  highways and bridge purposes and publicly owned ferryboat
     2  operations, or on so much of any bonds as have been used for
     3  such purposes and for the acquisition, maintenance, repair and
     4  operation of traffic signs and traffic signals and all payments
     5  made by any county, either directly or indirectly, prior to the
     6  first day of January, one thousand nine hundred and forty-six,
     7  for any or all such purposes are hereby validated: Provided,
     8  That no expenditures from the county liquid fuels tax fund shall
     9  be made by the county commissioners for new construction on
    10  roads, bridges, curb ramps or publicly owned ferryboat
    11  operations without first having obtained the approval of the
    12  plans for such construction from the Department of
    13  Transportation: And provided further, That the county
    14  commissioners shall not allocate moneys from the county liquid
    15  fuels tax fund to any political subdivision within the county,
    16  until the application and the contracts or plans for the
    17  proposed expenditures have been made on forms, prescribed,
    18  prepared and furnished, and first approved by the Department of
    19  Transportation. The county commissioners of each county shall
    20  make to the Department of Transportation, on or before the
    21  fifteenth day of January for the period ending December thirty-
    22  first of each year, on forms prescribed, prepared, and furnished
    23  by the Department of Transportation, a report showing the
    24  receipts and expenditures of such moneys received by the county,
    25  from the Commonwealth under the provisions of this section.
    26  Copies of such report shall be transmitted to the department and
    27  to the Department of the Auditor General for audit. Upon the
    28  failure of the county commissioners to file such report, or to
    29  make any payments, allocations or expenditures, in compliance
    30  with the provisions of this section, the department shall
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     1  withhold further payments to the county out of the Liquid Fuels
     2  Tax Fund until the delinquent report is filed, transmitted, or
     3  said moneys allocated, or said expenditures for the prior twelve
     4  months are approved by the Department of Transportation.
     5     * * *
     6     Section 2.  This act shall take effect immediately.
















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